Bank Reconciliation Skill

Purpose

Automates the bank reconciliation process by matching book transactions to bank statement transactions, detecting discrepancies, and facilitating resolution.

Triggers

• •End of month reconciliation scheduled
• •User initiates manual reconciliation
• •Discrepancy detected in account balance
• •Bank feed imported via Plaid

Capabilities

1. •Transaction Import - Import bank transactions via Plaid or CSV
2. •Transaction Matching - Match book to bank transactions
3. •Discrepancy Detection - Identify unmatched transactions
4. •Fuzzy Matching - Match similar amounts and dates
5. •Outstanding Items - Track checks and deposits in transit
6. •Balance Verification - Verify book balance = cleared bank balance + outstanding items

Instructions

Step 1: Import Bank Transactions

Options:

1. •Plaid Integration - Fetch via data-sync skill
2. •CSV Upload - Parse CSV file with columns: date, description, amount
3. •Manual Entry - User inputs transactions

Step 2: Load Book Transactions

Query database for unreconciled transactions in date range:

SELECT * FROM transactions 
WHERE account_id = $1 
AND date BETWEEN $2 AND $3 
AND reconciled = FALSE

Step 3: Exact Matching

Match transactions where:

• •Date matches exactly
• •Amount matches exactly (cents)
• •Payee name matches (after normalization)

Mark as reconciled = TRUE when matched.

Step 4: Fuzzy Matching

For unmatched transactions, try fuzzy match:

• •Date proximity - Within ±3 days
• •Amount match - Exact amount
• •Payee similarity - Levenshtein distance < 3 or substring match

Present fuzzy matches for manual review.

Step 5: Discrepancy Detection

Identify discrepancies:

• •Missing from Bank - In books but not in bank statement (check in transit?)
• •Missing from Books - In bank but not in books (unrecorded transaction?)
• •Amount Mismatch - Same transaction, different amounts (data entry error?)
• •Date Mismatch - Same transaction, different dates (timing difference?)

Step 6: Outstanding Items

Track outstanding items:

• •Checks Written - In books, not yet cleared bank
• •Deposits Made - In books, not yet posted by bank

Calculate outstanding balance:

Book Balance - Outstanding Checks + Outstanding Deposits = Bank Balance

Step 7: Generate Report

Create reconciliation report:

{
  "account_id": "uuid",
  "period_start": "2026-01-01",
  "period_end": "2026-01-31",
  "book_balance": 5000000,  // cents
  "bank_balance": 4950000,  // cents
  "matched_count": 45,
  "unmatched_book_count": 2,
  "unmatched_bank_count": 1,
  "outstanding_checks": [
    {"id": "...", "amount": -25000, "payee": "..."}
  ],
  "outstanding_deposits": [
    {"id": "...", "amount": 75000}
  ],
  "discrepancies": [
    {
      "type": "missing_from_bank",
      "transaction_id": "...",
      "description": "...",
      "amount": -5000
    }
  ],
  "status": "balanced",  // or "discrepancy"
  "requires_investigation": false
}

Decision Logic

Auto-Reconcile

• •Exact match (date, amount, payee)
• •Previously reconciled (if re-running)

Manual Review Required

• •Fuzzy match (present options to user)
• •Significant discrepancy (> $100)
• •Unusual pattern (e.g., duplicate amounts)

Escalate

• •Unresolved after 3 reconciliation attempts
• •Balance off by > $1000
• •Fraud indicators detected

Integration Points

• •data-sync (via Integration Lead) - For Plaid import
• •transaction-matcher (Reconciliation worker) - For matching logic
• •discrepancy-investigator (Reconciliation worker) - For investigation
• •audit-trail - Log all reconciliation actions

Models

• •Matching: Deterministic algorithm (no LLM)
• •Payee Normalization: Claude Sonnet 4 or Gemini Flash
• •Discrepancy Investigation: Claude Sonnet 4

Security

• •Never modify historical transactions automatically
• •Require manual approval for adjustments
• •Log all reconciliation actions to audit_log
• •Preserve original bank data

Invoke this skill at month-end or when investigating account discrepancies.